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2018 | nr 32 | 251--265
Tytuł artykułu

Corporate Social Responsibility and Corporate Financial Performance Case of Listed Vietnamese Companies

Treść / Zawartość
Warianty tytułu
Wyniki finansowe a społeczna odpowiedzialność przedsiębiorstw. Przypadek wietnamskich spółek giełdowych w branży spożywczej
Języki publikacji
EN
Abstrakty
W ostatnich latach w Wietnamie coraz bardziej zaczęto zwracać uwagę na problematykę społecznej odpowiedzialności. Społeczna odpowiedzialność biznesu (CSR - Corporate Social Responsibility) jest wciąż bardzo nową koncepcją, a pionierzy, zarówno badacze, jak i praktycy w tej dziedzinie, stoją przed wieloma wyzwaniami związanymi z praktyczną realizacją programów CSR. W celu zbadania wpływu CSR na wyniki finansowe firmy przeprowadzono badanie na próbie 30 wietnamskich firm notowanych na giełdach działających w branży spożywczej w latach 2013-2015. Wykorzystano dane archiwalne jako dane wejściowe do badań ilościowych w celu tworzenia modeli regresji potrzebnej do zweryfikowania relacji między CSR a wynikami finansowymi przedsiębiorstw (CFP - Corporate Financial Perfomance) w Wietnamie. Wyniki pokazują, że nie ma istotnej zależności między tymi dwoma czynnikami. Na podstawie tych ustaleń poczyniono pewne sugestie dotyczące racjonalnych kierunków poprawy społecznej odpowiedzialności przedsiębiorstw w Wietnamie.(abstrakt oryginalny)
EN
Social responsibility has begun to draw attention in Vietnam in recent years. Corporate Social Responsibility (CSR) is still a very new concept and pioneers, both researchers and practitioners, in this area are facing numerous challenges in executing CSR programs in Vietnam. For the purpose of studying the impact of CSR on the financial performance of the firm, we studied a sample of 30 listed Vietnamese firms in the food industry over the period of 2013-2015. We used archival data as the input data for the quantitative research method to produce regression models and examine the relationship between CSR and corporate financial performance (CFP) in Vietnam. The results show that there is no significant relation between the two factors. On the basis of the findings, some suggestions are made for rational directions to improve the social responsibility of enterprises in Vietnam.(original abstract)
Rocznik
Numer
Strony
251--265
Opis fizyczny
Twórcy
  • Thu Dau Mot University Binh Duong, Vietnam
  • Thu Dau Mot University Binh Duong, Vietnam
  • Thu Dau Mot University Binh Duong, Vietnam
  • Thu Dau Mot University Binh Duong, Vietnam
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171551697

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